TMI BlogCapital gainsX X X X Extracts X X X X X X X X Extracts X X X X ..... ed to in Article 6, which is situated in the other Contracting State, may be taxed in that other State. 2. Gains from the alienation of movable property forming part of the business property of a pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r aircraft, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated. 3. Gains from the alienation of any property other than that refe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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